Kentucky
General Assembly

01/06/15	introduced in House
01/08/15	to Elections, Const. Amendments & Intergovernmental Affairs (H)
02/05/15	taken from Elections, Const. Amendments & Intergovernmental Affairs (H) 1st reading returned to Elections, Const. Amendments & Intergovernmental Affairs (H) posted in committee
02/06/15	taken from Elections, Const. Amendments & Intergovernmental Affairs (H) 2nd reading returned to Elections, Const. Amendments & Intergovernmental Affairs (H)
02/09/15	floor amendments (1) and (2) filed
02/10/15	floor amendments (3) (4) and (5) filed to Committee Substitute, floor amendment (6) filed reported favorably, to Rules with Committee Substitute
02/11/15	posted for passage in the Regular Orders of the Day for Thursday, February 12, 2015
02/12/15	3rd reading floor amendment (4) defeated floor amendment (5) ruled not germane passed 62-35 with Committee Substitute
02/13/15	received in Senate
02/19/15	to State & Local Government (S)
03/11/15	discharge petition filed

Amendment	House Committee Substitute 1
Impact Statements	Local Mandate
Summary	Retain original provisions; include language regarding the use of residual payments; allow penalties and interest to be imposed to assist in the administration and collection of the local taxes; provide that any tax approved by voters will apply in any area subsequently annexed; make technical corrections.
Index Headings	Local Government - Local option sales and use tax, constitutional amendment to allow Taxation - Local option sales and use tax, constitutional amendment to allow Taxation, Sales and Use - Local option, constitutional amendment to allow Cities - Local option sales and use tax, constitutional amendment to allow Constitution, Ky. - Local governments, authorize a local option sales and use tax levy Counties - Local option sales and use tax, constitutional amendment to allow Local Mandate - Local option, constitutional amendment to allow

Amendment	House Floor Amendment 1
Sponsor	M. Harmon
Summary	Amend to require that 25 percent of any proceeds be used to off-set a local tax that is currently in effect.
Index Headings	Local Government - Local option sales and use tax, constitutional amendment to allow Taxation - Local option sales and use tax, constitutional amendment to allow Taxation, Sales and Use - Local option, constitutional amendment to allow Cities - Local option sales and use tax, constitutional amendment to allow Constitution, Ky. - Local governments, authorize a local option sales and use tax levy Counties - Local option sales and use tax, constitutional amendment to allow Local Mandate - Local option, constitutional amendment to allow

Amendment	House Floor Amendment 2
Sponsor	M. Harmon
Summary	Amend to prohibit proceeds from being used to promote a capital project.
Index Headings	Local Government - Local option sales and use tax, constitutional amendment to allow Taxation - Local option sales and use tax, constitutional amendment to allow Taxation, Sales and Use - Local option, constitutional amendment to allow Cities - Local option sales and use tax, constitutional amendment to allow Constitution, Ky. - Local governments, authorize a local option sales and use tax levy Counties - Local option sales and use tax, constitutional amendment to allow Local Mandate - Local option, constitutional amendment to allow

Amendment	House Floor Amendment 3
Sponsor	M. Harmon
Summary	Amend to require that 25 percent of any proceeds be used to offset a local tax that is currently in effect.
Index Headings	Local Government - Local option sales and use tax, constitutional amendment to allow Taxation - Local option sales and use tax, constitutional amendment to allow Taxation, Sales and Use - Local option, constitutional amendment to allow Cities - Local option sales and use tax, constitutional amendment to allow Constitution, Ky. - Local governments, authorize a local option sales and use tax levy Counties - Local option sales and use tax, constitutional amendment to allow Local Mandate - Local option, constitutional amendment to allow

Amendment	House Floor Amendment 4
Sponsor	M. Harmon
Summary	Amend to prohibit proceeds from being used to promote a capital project.
Index Headings	Local Government - Local option sales and use tax, constitutional amendment to allow Taxation - Local option sales and use tax, constitutional amendment to allow Taxation, Sales and Use - Local option, constitutional amendment to allow Cities - Local option sales and use tax, constitutional amendment to allow Constitution, Ky. - Local governments, authorize a local option sales and use tax levy Counties - Local option sales and use tax, constitutional amendment to allow Local Mandate - Local option, constitutional amendment to allow

Amendment	House Floor Amendment 5
Sponsor	P. Moffett
Summary	Retain original provisions; exempt projects supported by local sales and use tax revenues from prevailing wage laws and project labor agreements.
Index Headings	Local Government - Local option sales and use tax, constitutional amendment to allow Taxation - Local option sales and use tax, constitutional amendment to allow Taxation, Sales and Use - Local option, constitutional amendment to allow Cities - Local option sales and use tax, constitutional amendment to allow Constitution, Ky. - Local governments, authorize a local option sales and use tax levy Counties - Local option sales and use tax, constitutional amendment to allow Local Mandate - Local option, constitutional amendment to allow

Amendment	House Floor Amendment 6
Sponsor	P. Moffett
Summary	Retain original provisions; exempt projects supported by local sales and use tax revenues from prevailing wage laws and project labor agreements.
Index Headings	Local Government - Local option sales and use tax, constitutional amendment to allow Taxation - Local option sales and use tax, constitutional amendment to allow Taxation, Sales and Use - Local option, constitutional amendment to allow Cities - Local option sales and use tax, constitutional amendment to allow Constitution, Ky. - Local governments, authorize a local option sales and use tax levy Counties - Local option sales and use tax, constitutional amendment to allow Local Mandate - Local option, constitutional amendment to allow